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(July 2, 2015)
On July 2, 2015 the European Court of Justice (CJEU) ruled in Case C‑209/14 NLB Leasing d.o.o. versus Republika Slovenija, (ECLI:EU:C:2015:440).
· Having regard to circumstances of the case in the main proceedings, on a proper construction of Article 90(1) of the VAT Directive, does the return of immovable property that is the subject-matter of a lease agreement, as a result of the lessee’s failure to perform its obligations in full, into the possession of the lessor for the purposes of its subsequent sale and performance of the other obligations under the lease agreement, once all the payment instalments under the lease have fallen due, constitute a case of “cancellation, refusal or total or partial non-payment” after the supply has taken place, in consequence of which the taxable amount is to be reduced accordingly?
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(July 2, 2015)
On July 6 and 7, 2015 the OECD is holding its consultation meeting on transfer pricing matters in Paris. The event will concentrate on matters covered by two discussion drafts issued in relation to Actions 8, 9, and 10 of the BEPS Action Plan. More specifically the consultation will cover Cost Contribution Arrangements and Hard-to-Value Intangibles. Furthermore the OECD announced that it will provide an update on Chapters I and VI (Risks, non-recognition and intangibles). According to the OECD a live webstream of the consultation meeting will be available (no registration required).
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(July 2, 2015)
On July 2, 2015 the European Court of Justice (CJEU) ruled in Case C‑334/14 The Belgian State versus Nathalie De Fruytier, (ECLI:EU:C:2015:437).
· Do points (b) and (c) of Article 13(A)(1) of the Sixth ... [D]irective mean that the transportation, for clinics and laboratories, of samples and organs for the purposes of medical analysis or medical or therapeutic care, by a third party who is self-employed and whose services are covered by the reimbursement made by the social security system, are not exempt from VAT as services closely related to medical services, namely, as services intended to diagnose, treat and, in so far as is possible, cure diseases or health disorders?
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(July 2, 2015)
The German Ministry of Finance published an announcement on its website by which it informs the public that on June 26, 2015 it has sent a draft Anwendungsschreiben (letter of implementation) regarding the FATCA Agreement as concluded between Germany and the U.S. for consultation to certain associations. According to the announcement these associations have until July 17, 2015 to provide their input with respect to this draft Anwendungsschreiben. Next to the announcement the German Ministry of Finance also published the draft Anwendungsschreiben (in the German language) on it website.
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(July 2, 2015)
On July 2, 2015 the OECD announced that on July 13 and July 14, 2015 during the Third UN Conference on Financing for Development, which will take place in Addis Ababa, 3 so-called “High-Level Tax Events” will be organized. These High-Level Tax Events will last one and a half hours each.
Read more: Third UN Conference on Financing for Development, Addis Ababa
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